The 25% corporate income tax under the profits regime
- Taxes and incentives
- Taxes: income tax, VAT and withholding
- Audited
The Profits from Business Activities Regime taxes net income (profits, with deductible costs and expenses) at 25%. It is paid quarterly with an annual settlement; the sworn return is filed by 31 March at the latest. The governing law is Decree 10-2012, the Tax Update Act. The 25% rate was checked against PwC (Worldwide Tax Summaries, reviewed 09 Jun 2026) in the 19 Aug 2026 audit. The quarterly payment options (partial closing or estimated taxable income of 8%, Article 38) were left without a direct citation in the dossier.
The research is written in English; quoted figures, source names and the titles of legal instruments stay in the language their source published them in.
Figures
- Income tax rate, Profits Regime
- 25%
- Deadline for the annual sworn return
- 31 March
Caveat
Sources
Related records
This layer is research: read from public sources by the archive's own team, every claim cited with the date it was consulted, and audited where it is marked so. It has not entered the verified store — no figure here was fetched back from its source or stamped with a retrieval time — so it wears no red provenance numeral and never mixes with the verified figures.